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Financial Reporting
| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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| 1 |
Material Type: Article
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Managerial Overconfidence and Accounting ConservatismJournal of accounting research, 2013-03, Vol.51 (1), p.1-30 [Peer Reviewed Journal]2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00467.x ;CODEN: JACRBRFull text available |
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary EvidenceContemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.xFull text available |
| 3 |
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Mandatory IFRS Adoption and Accounting Quality of European BanksJournal of business finance & accounting, 2011-04, Vol.38 (3-4), p.289-333 [Peer Reviewed Journal]2011 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Apr/May 2011 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2011.02242.xFull text available |
| 4 |
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International Accounting Standards and Accounting QualityJournal of accounting research, 2008-06, Vol.46 (3), p.467-498 [Peer Reviewed Journal]Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00287.x ;CODEN: JACRBRFull text available |
| 5 |
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144Digital Resources/Online E-Resources |
| 6 |
Material Type: Article
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Timely Loss Recognition Helps NothingSustainability, 2021-07, Vol.13 (14), p.7815 [Peer Reviewed Journal]2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13147815Full text available |
| 7 |
Material Type: Article
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Managerial risk incentives and accounting conservatismReview of quantitative finance and accounting, 2019-04, Vol.52 (3), p.781-813 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0726-5Full text available |
| 8 |
Material Type: Article
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CEO overconfidence and financial reporting complexity: evidence from textual analysisManagement decision, 2023, Vol.61 (13), p.356-385 [Peer Reviewed Journal]Javad Rajabalizadeh ;Javad Rajabalizadeh. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-06-2023-1033Full text available |
| 9 |
Material Type: Article
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Causes and consequences of goodwill impairment lossesReview of accounting studies, 2011-12, Vol.16 (4), p.745-778 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-011-9167-2Full text available |
| 10 |
Material Type: Article
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Effects of national culture on earnings quality of banksJournal of international business studies, 2011-08, Vol.42 (6), p.853-874 [Peer Reviewed Journal]Copyright © 2011 Academy of International Business ;Academy of International Business 2011 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2011.26Full text available |
| 11 |
Material Type: Article
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Do bankrupt firms recognize publicly available bad news in a timely fashion?China Accounting and Finance Review, 2023-03, Vol.25 (1), p.23-53 [Peer Reviewed Journal]EISSN: 2307-3055 ;DOI: 10.1108/CAFR-05-2022-0047Digital Resources/Online E-Resources |
| 12 |
Material Type: Article
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ARE LOSSES BEING HIDDEN IN OTHER COMPREHENSIVE INCOME? A TWENTY-YEAR EXAMINATION OF THE S&P 100'S AOCIJournal of business and accounting, 2022-10, Vol.15 (1), p.141-155 [Peer Reviewed Journal]Copyright American Society of Business and Behavioral Sciences Fall 2022 ;ISSN: 1944-2874 ;EISSN: 2153-6252Full text available |
| 13 |
Material Type: Article
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Accounting conservatism: A review of the literatureJournal of accounting literature, 2015-02, Vol.34 (1), p.17-38 [Peer Reviewed Journal]2015 University of Florida, Fisher School of Accounting ;Copyright Elsevier BV 2015 ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1016/j.acclit.2015.02.001Full text available |
| 14 |
Material Type: Article
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Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatismReview of accounting studies, 2008-09, Vol.13 (2-3), p.168-205 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2008 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-007-9064-xFull text available |
| 15 |
Material Type: Article
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Internal Controls and Conditional ConservatismThe Accounting review, 2011-05, Vol.86 (3), p.975-1005 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association May 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000041 ;CODEN: ACRVASFull text available |
| 16 |
Material Type: Article
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Debt Financing and Accounting Conservatism in Private FirmsContemporary accounting research, 2014-12, Vol.31 (4), p.1220-1259 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2014 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12064Full text available |
| 17 |
Material Type: Article
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Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?Sustainability, 2023-02, Vol.15 (4), p.2871 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15042871Full text available |
| 18 |
Material Type: Article
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IFRS adoption and financial reporting quality in the MENA regionJournal of applied accounting research, 2022-04, Vol.23 (3), p.570-603 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2020-0155Full text available |
| 19 |
Material Type: Article
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What do dividends tell us about earnings quality?Review of accounting studies, 2011-03, Vol.16 (1), p.1-28 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2009 ;Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-009-9113-8Full text available |
| 20 |
Material Type: Article
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Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future PerformanceJournal of business finance & accounting, 2015-04, Vol.42 (3-4), p.515-554 [Peer Reviewed Journal]2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr-May 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12107Full text available |
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